TMI Blog2013 (5) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... of service." Having regard to these facts, petitioner has made out a prima facie case on merits raising a serious triable issue. The Court has been informed that for the subsequent period after the insertion of clause 90(a), the petitioner has been paying service tax. The dispute as noted earlier relates to the period prior to insertion of clause 90(a). The issue as to whether the petitioner was providing a support service of business or commerce under the terms of the agreement involves a serious triable question - appellant granted a waiver of pre-deposit. - Central Excise Appeal No. 33 of 2013 - - - Dated:- 4-4-2013 - D.Y. Chandrachud and A.A. Sayed, JJ For the Appellant : Prakash Shah with Jas Sanghavi and Durgaprasad Poojari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational or administrative assistance in any manner, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation.-For that purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security." 3. With effect from 1 June 2007, Clause 90(a) has been introduced so as to include the service of renting of immo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords the principal activity is to be undertaken by the client while assistance or support is provided by the taxable service provider." 6. The petitioner has also adverted to the decision of the Tribunal on an application for stay in Fire Switchgears vs. Commissioner of Central Excise, 2012 (25) S.T.R. 443 in which it was held that "where a new entry has been carved out subsequently for the purpose of service tax, it has to be held that the same was not covered by any prior existing category of service." The petitioner has also relied on a decision of the Tribunal on another application for stay in Air Liquide North India(P) Ltd vs. Commissioner of Central Excise, Jaipur. In the second case, the Tribunal has held as follows :- "5.3 W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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